Translation of "Juge en son cabinet " (French → English) :

29. Takes the view that there should be clear demarcation between the audit services and non-audit services that an audit firm provides to a customer, with a view to avoiding conflicts of interest as referred to in Article 22(2) of Directive 2006/43/EC and in accordance with codes of auditing practice; points out that this could restrict ‘lowballing’, the practice of offering cut-price auditing with a view to then offsetting the lower price by charging for additional services; takes the view, therefore, that the demarcation must apply to all firms and their clients; calls on the Commission, with reference to the 2002 Recommendations o ...[+++]n Statutory Auditor Independence, to draw up a list of conditions under which such services would be deemed incompatible with audit services; recognises that the provision of non-audit services, where not incompatible with auditor independence, can play an essential role in broadening the skills base of small and medium-sized audit firms, but takes the view that internal and external audit services should not be provided simultaneously;

10. Notes that the ECJ is currently managing a substantial project for the construction of new buildings comprising two towers and a "ring" with accommodation for staff to be needed following future enlargements, together with up to 40 judges and their cabinets, at an estimated cost of EUR 296 924 590 (at 2000 prices); asks the ECJ for a written description of the arrangements for checking invoices and auditing the project, as well as for an explanation as to which of the parties involved will bear the risk of possible cost overruns; calls on the ECJ to create appropriate control bodies that have permanent responsi ...[+++]bility for this large project and for checking that deadlines are met, for monitoring costs and for making any adjustments required;

10. Notes that the ECJ is currently managing a substantial project for the construction of new buildings comprising two towers and a "ring" with accommodation for staff to be needed following future enlargements, together with up to 40 judges and their cabinets, at an estimated cost of EUR 296 924 590 (at 2000 prices); asks the ECJ for a written description of the arrangements for checking invoices and auditing the project, as well as for an explanation as to which of the parties involved will bear the risk of possible cost overruns; calls on the ECJ to create appropriate control bodies that have permanent responsi ...[+++]bility for this large project and for checking that deadlines are met, for monitoring costs and for making any adjustments required;

10. Notes that the ECJ is currently managing a substantial project for the construction of new buildings comprising two towers and a "ring" with accommodation for the staff needed following future enlargements, together with up to 40 judges and their cabinets, at an estimated cost of EUR 296 924 590 (at 2000 prices); asks the ECJ for a written description of the arrangements for checking invoices and auditing the projects, as well as an explanation as to which of the parties involved will bear the risk of possible cost overruns; calls on the ECJ to create appropriate control bodies that have permanent responsibilit ...[+++]y for this large construction project and for checking that deadlines are met, monitoring costs and making any adjustments required;

Bill C-28 is not respectful and does not honour our constitutional principles and practices around constitutional comity between Parliament, the judges and the cabinet.

Bill C-28 is not respectful and does not honour our constitutional principles and practices around constitutional comity between Parliament, the judges, and the cabinet.